The procedures and methods of the evaluation of internal control;
内部控制评价的程序和方法。
The enterprise may entrust an intermediary institution to conduct the evaluation of internal control.
企业可以委托中介机构实施内部控制评价。
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
Now there are two methods for evaluation of internal control-risk-based method and detail method, and the former has higher effectiveness and efficiency.
从目前的情况来看，评价企业内部控制的方法总体上可以分为详细评价法和风险基础法两种，风险基础法相对来说具有更高的成本效益和效率。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
Concentration ratio of Shares and the reliability of financial report haven't significant correlation with disclosure of Self-evaluation of Internal Control of listed companies.
股权集中度和财务报告可靠性与上市公司是否披露内部控制自我评价报告的相关性不显著。
Internal control evaluation has been the trend of economic development, and it is of great significance for the improvement of information asymmetry and perfection of internal control system.
内部控制评价对于改善信息不对称状况和促进内部控制系统的建立健全有着十分重要的意义。
The goal of this article is to make it more objectctive and accurate by applying fuzzy evaluation theory to commercial banks' internal control evaluation and auditing.
本文写作的目的，主要是将模糊评审方法运用于商业银行内部控制评审中，使其内控评价更为客观、准确。
The internal audit has three functions of supervision, control and evaluation.
内部审计具有监督、控制和评价三种职能。
The second part introduces the fuzzy evaluation theory of internal control.
第二部分，内部控制模糊评价理论。
Secondly, the internal evaluation of company's activities is to study the management activities on corporate social responsibility, namely, whether the management system and control system exist.
其次，活动层面的内部评价是考察企业在社会责任方面的管理活动，即有无配套的管理体制和管理系统。
Any accounting firm that provides audit services of internal control to an enterprise shall not provide evaluation services of internal control to the same enterprise.
为企业提供内部控制审计服务的会计师事务所，不得同时为同一企业提供内部控制评价服务。
An evaluation of the result means the evaluation of the extent of the realization of the major objectives of the internal control.
结果评价是对内部控制主要目标实现程度的评价。
An internal control evaluation includes the evaluation of both the process and the result of the internal control system.
内部控制评价包括过程评价和结果评价。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
The article includes five parts. The first part briefly analyzed the background of internal control evaluation research, and revealed the theoretical and practical significance.
首先，对内部控制评价的研究背景进行了简要分析，从而揭示了本文的理论和现实意义。
This thesis makes correlation analysis of the financial data's change through the comprehensive analysis and decomposition of the internal control evaluation system.
本文通过对内部控制评价体系的全面分析和分解，对财务数据的变动作了相关性的分析。
In general design, it constructed a dynamic and cyclic system of internal control including two parts, namely, design and execution system and quality evaluation system.
在单项设计中，以问题最多的销售收款循环为例，具体论述应如何进行内部控制单项设计。
The target-guided internal cost control system consists of cost planning subsystem, cost improvement subsystem, cost accounting and analysis subsystem as well as achievement evaluation subsystem.
目标导向型内部成本控制体系由成本规划子系统、成本改善子系统、成本核算与分析子系统及绩效评价子系统组成。
Our country has enacted the guide of internal control evaluation by the CPA Association, which provides the rules to CPAs' internal control evaluation.
中国注册会计师协会制订了《内部控制审核指导意见》，对注册会计师执行内部控制审核业务进行了规范。
Our country has enacted the guide of internal control evaluation by the CPA Association, which provides the rules to CPAs' internal control evaluation.
中国注册会计师协会制订了《内部控制审核指导意见》，对注册会计师执行内部控制审核业务进行了规范。
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